Analisis Penerapan Akuntansi Pada Usaha Ekonomi Kelurahan Simpan Pinjam (UEK-SP) Pinang Berjaya Kelurahan Teluk Pinang Kecamatan Gaung Anak Serka Kabupaten Indragiri Hilir

Febriani, Della (2021) Analisis Penerapan Akuntansi Pada Usaha Ekonomi Kelurahan Simpan Pinjam (UEK-SP) Pinang Berjaya Kelurahan Teluk Pinang Kecamatan Gaung Anak Serka Kabupaten Indragiri Hilir. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to implement financial management in the Economic Business of Pinang Berjaya Savings and Loans Village (UEK-SP) Teluk Pinang Village, Gaung Anak Serka District, Indragiri Hilir Regency starting from the procedure for recording cash and non-cash transactions, recapitulating incoming and outgoing cash, making reports. development of credit so as to produce financial statements. as a researcher wants to use an accounting cycle that is guided by generally accepted accounting principles. ​The data used in this study consisted of primary data and secondary data. Data collection techniques are using data collection methods with direct interviews and documentation. Based on the source of data from the study, namely from records and Savings and Loans Village (UEK-SP) Pinang Berjaya, Teluk Pinang Village, Gaung Anak Serka District, Indragiri Hilir Regency. ​Based on the results that have been carried out by the manager at the Economic Business of the Pinang Berjaya Savings and Loans Village (UEK-SP) Teluk Pinang Village, Gaung Anak Serka District, Indragiri Hilir Regency, it can be said that the balance sheet has not separated current assets and fixed assets, does not separate current research and long-term debt, besides that the manager also does not make a statement of changes in equity, cash flow statement, and notes to financial statements. accounting applied by the management has not been applied in its entirety and is not in accordance with generally accepted accounting principles.

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